CLA-2-85:RR:NC:MM:109 L88818
Ms. Barbara Meinhardt
Branch Manager
Kuehne & Nagel Inc.
Suite 200
819 West 21St Street
Norfolk, VA 23517
RE: The tariff classification of a Magnet & a PVC Placemat from China
Dear Ms. Meinhardt:
In your letter dated November 8, 2005, you requested a tariff classification ruling on behalf of your client, Evergreen Enterprises, Incorporated of Richmond, Virginia.
This ruling pertains to the classification of two items. They are a magnet and a PVC placemat. A sample of each was submitted to this office for classification purposes and both are being returned to you as per your request.
The magnet is a finished piece of ceramic with a flexible magnet affixed to the back of it. This type of magnet is the kind that is placed on a refrigerator or any other appliance with the proper surface to hold papers, pictures, etc.
The placemat is a brightly colored multi –squared type made of polyvinyl chloride (PVC) strips over 5mm wide.
The applicable subheading for the magnet will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Composite good containing flexible magnet.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the PVC placemat will be 4601.99.9000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Plaits and similar products of plaiting materials whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials bound together in parallel strands or woven in sheet form, whether or not being finished articles (for example, mats matting, screens): Other: Other: Other.” The rate of duty will be 3.3 percent ad valorem
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division